§ 1.417(e)-1T  Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417. (Temporary)

§ 1.417(e)-1T(a) [Reserved]

§ 1.417(e)-1T(b) Consent, etc. requirements

§ 1.417(e)-1T(b)(1) General rule. [Reserved]

§ 1.417(e)-1T(b)(2) Consent. [Reserved]

§ 1.417(e)-1T(c) [Reserved]

§ 1.417(e)-1T(d) For rules regarding the present value of a participant's accrued benefit and related matters, see § 1.417(e)-1(d).